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A Brave New World: Pension Accounting Standards - Testing, Testing Does This Thing Work?
A Brave New World: Pension Accounting Standards - Testing, Testing Does This Thing Work? Proposals and ideas are discussed with regard to pension accounting standards. From the Record of the ...- Authors: Gerard Mingione, Mark Ruloff, Bruce Cadenhead, Kevin Shand
- Date: Oct 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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FAS Nos. 87 And 88
FAS Nos. 87 And 88 This session discussion is about the Financial Accounting Standard FAS 87 and FAS 88 for pension accounting and mergers and acquisitions, including requirements for fiscal ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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A New Pension Accounting Standard for Multinational Companies
A New Pension Accounting Standard for Multinational Companies This article describes a new pension accounting standard for multinational companies and compares its provisions to those of the U.S.- Authors: Dennis M Polisner
- Date: Apr 1998
- Competency: External Forces & Industry Knowledge
- Publication Name: Pension Section News
- Topics: Global Perspectives; Pensions & Retirement>Pension accounting
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Session 063: Global Pension Accounting: Comparison and Critical Review
Session 063: Global Pension Accounting: Comparison and Critical Review Pension accounting standards continue to evolve across the globe with objectives, methods and assumptions varying, sometimes ...- Authors: Cindy Fraterrigo, Timothy Geddes, Brienne Wyllie
- Date: Jan 2020
- Competency: External Forces & Industry Knowledge
- Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>International Financial Reporting Standards [IFRS]; Pensions & Retirement; Pensions & Retirement>Pension accounting
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Accounting For Non-Pension Post-Retirement Benefits
Accounting For Non-Pension Post-Retirement Benefits This discussion reviews accounting for non-pension post-retirement benefits. Current FASB developments, Funding issues, Assumptions and ...- Authors: Douglas Carey, Timothy S Lucas, Craig A Olney, Ronald L Sevcik
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Moody's Long-Term Corporate Bond Yield - AA Bond Rating
Moody's Long-Term Corporate Bond Yield - AA Bond Rating This web page contains a link to an Excel table, provided by the SOA Pension Section, with the month-end Moody's Long-Term ...- Authors: Society of Actuaries
- Date: Jan 2011
- Competency: External Forces & Industry Knowledge
- Topics: Pensions & Retirement>Pension accounting
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Retiree Health Issues
Retiree Health Issues This panel will present a discussion of retiree health issues with a special focus on current developments with respect to Financial Accounting Standard FAS 106. From the ...- Authors: Robert J Barry, Ethan Kra, Fred C Lindgren, Dave Bond
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Accounting for Pension-Plan Costs on Corporate Financial Statements
Accounting for Pension-Plan Costs on Corporate Financial Statements The purpose of this paper is to set forth the nature of the charges made on the corporate financial statements for the cost of ...- Authors: Preston C Bassett
- Date: Nov 1964
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Pension accounting
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Pension Plan Accounting Under Financial Accounting Standard FAS 87
Pension Plan Accounting Under Financial Accounting Standard FAS 87 This session discussion is about the initial experience under Financial Accounting Standard 87, how have plan sponsors reacted, ...- Authors: Jerry Spigal, John E Stewart, James A Stinchcomb, Dianne Weitzenkamp, David W Dusendschon
- Date: Oct 1986
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting
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ERISA Tax Forms
ERISA Tax Forms This is a teaching session focusing on ERISA tax forms. Defined benefit plans=DB plans;Employee Retirement Income Security Act=ERISA;Taxes=Taxation; 15063 5/1/1979 12:00:00 AM ...- Authors: Gregg L Skalinder
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Pension accounting